The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable

Rudy Novianto (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia)
Estralita Trisnawati (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia)
Verawati Verawati (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 13 No 4 (2025): Oktober

This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.